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2001 (11) TMI 225 - ITAT COCHIN
Extract:
.......ion, if the assessee had done services like packing, shipping, etc. and ensured quality and quantity, the assessee is merely an exporter and cannot claim the benefit contemplated under section 80-O. If we look from this angle also, we are of the opinion that the assessee is entitled to succeed. 13. In the result, the appeal by revenue is dismissed.